Charlty Reglstration No. 301073 DEVON COUNTY SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Lentells Chartered Certified Accounianis
DEVON COUNTY SCOUT COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION Tw$t•¢$ Mr Steven Donohuè Mr Christopher Solway Ms Emma PaY Mr Rory Fitz-Gerald Mr John Jarvis MrAlexander Hammond Mr George ArTew5 (Appointed 7 September 20241 (Appointed 7 September 20241 (Appointed 7 September 20241 (Appointed 7 September 20241 {Appointed 29 May 20251 Mr Keith Cleeve Mr Francis Gaffney M5 Nic4)18 Sp8lding Mr Gary Osbome Charity number (England and Wales) 301073 Principal address 14 Barracks Road Fremington Bamstaple Devon EX31 3FP Independent examiner Lentells Limiled 17- 18Leach Road Chard Business Park Chard Somerset TA20 1FA
DEVON COUNTY SCOUT COUNCIL CONTENTS Page Trustees. report Independent examine¢s report ststemenl of financial 8¢tiwties Balance sheet Notes to the finanal statements 8-18
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Thè Trustaès pr8sent their annual reKK)rt and financial statements for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and omply with the charitys goveming document la conveyance lo follow the bye laws. policies, rules and organisation of the S¢oul Association charity number 306101 governed by a Royal Charter), the Charities Ad 2011 and "Accounting and Reporting by Charib"es." Stslemenl of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}" las amended for accounting peri(xls wmmencing frorn 1 Jarhuary 20161 Objectives and activities The charity's objects are lo administer and 5UPPOrt s(x)uting activibes throughout the county of Devon. All a¢tiwties a carried out by volunteers. In planning our activities for the year we keep in mind the Charity Commission's guidance on public benefit at our trustee meetings. The focus of OLJr activities MaInS those of the Scoul movement and the support of a programme of youth orientated activities and events. This benefits young people by developing their self Confiden and social, practical All young people aged between 4 and 25 are welcome as are our volunteers to whom we are most grateful for the many hours they spend. Public benefit The Trustees have paid due regard to guidan issued by the Charity Commission in deuding what activities the charity should undertake.
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Aehl•v•m•nts and porfornianee Significant activilies and achievements againsf objecbves Al our AGM in September 2024, in line with recommendakn.ons from The Scout Association and the Charity Commission, we moved from being an "Executive Committee" to a "Board of Trustees". Our emphasis is now on governance rather than operaknonal, and we have been gradually iwnplemenling these changes over the past year. Al our meetings we now follow an agenda which covers financial management. policies and regulations, safety and insurance, managing risks and ensuring the charity operates well t(MJay and in the future. We have developed, popu181ed and are regularfy consulting and reviewing a Risk Register for the County. This template is available for Dislricls and Groups lo adapt for their own purposes if they choose. TSA are placing an enomious emphasis on Safety in everything that we do which has required us to make additional investment in ¢ertain areas. The new d1CtIve has meant the need to run more First Aid courses across the County- As a ¢onsequen¢e, we have re¢ruited and trained more instructors, pur¢hased additional training aids and replaced those no longer fit for purpose. The number of ¢ourses being run has also increased in order to meet demand. During the past year we have held a County conferen with some inspiratsonal guest speakers and also a Future Growth Event to help with recruitment of adult volunteers. These were a good opportunity for members to meet fa to face, somelhing that tends lo happen less in this digital age. We conlinue to struggle to engage with members from the furthest points in the County - something which is being addressed for the future, with the County Team planning visits to all Districts. Growth is still a priority. The Team continues to attend careers ar)d jobs fairs in an atternpt lo recruit more adults. Sirllilarly, our year-on-year presence at the County Show in an attempt to showcase Scouting across the County rerllains a priority, and visitors to the show actively seek us out now lo have a go on the Climbing Wall. This year we have increased the amount of promotional material we own. all of which is available for Groups for their own recruitment events. We have 8 policy which provides malch funding for new groups 8nd new sections being opened and we have supported several new Se¢tions this ye8r. Our latest ¢ensus figures show a slight increase In numbers, not as much 8s we would like, but in line with growlh nab"onally arKI better than most Counties in the South West Region. Our main County event during the period was S¢outmoor which was open to all Groups and Se¢tions and was well attended by young people and adults from across the County and beyond. The Trustees carefully monitored the expenditure on the event and werelare content with the continued investment in large scale County events accessible to all members, based on increasing attendance figures year on year wlh further anticipated increase for Scoutmoor26. The Board consider this in line with our aims as a Charity to provide aCsS to ScoLJting activities for young members and adult volunteers alike. Scouimoor was a huge success and we continue to receive positive feedback, not jusl from our own members bul also from exiemal providers for the event and who are looking fornard to returning in 2026. Many lessons have been learnt and experien gained, which will be put to good use in planning and runnin9 ftjture events. During the planning and running of Scoutmoor, County purchased a large number of assets induding event infrastructure items, all of which have been added to the County inventory and are available for members of the County to borrow for their own events and camps. To ensure these items a maintained and are in a good condition we have rented secure storage in Sidmouth and have a willing volunteer overseeing the items. Our mobile climbing wall is much in demand across the County arKI it is great lo see il being used so much. We now have a pool of about 40 members who are trained in operating the wall. The wall has to be inspected and servi annually and is constantly monitored lo ensure high safety stsndard5. There is no cost to Devon Groups wishing lo borrow the wall- il is a County asset which is there lo be used by all. We have invested further in tsrget sports equipmenL in parti¢ular soft ar¢hery. which will enable us to offer this activity to all sections in a safe environment As thè dimbing wall. all equipment is inspèctèd annLJally and maintained throughout the year. As County don't currently run Explorer Belt expeditions, grants have been made available for District organised events, primarily to support Leaders needing to accompany young people oversees. Our Intemational Fund is still available for young people representing the County at oversees events. During the year we supported an expedition to the Ardeche in France during Ihe summer, Ihis induded subsidising the trip for all participants, in addition to supporb'ng young people who applied for grants from the Intemational Fund.
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal rovlèw ReseeS policy 11 is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained al a level equivalent to one yearfs income from the County Levy plus any amount deemed necessary to cover certain future events including attendan at Jamboree5. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding. they wll be able lo continue the charity's current activities while consideration is given lo ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. Principal funding sources The principal funding Sour ¢x)ntinues to be rnember5hip subpIlon5. Majornsks The Trustees have assessed the tnajor risk5 to which the charrty is exposed, and are satisfied that systems are in plaGe lo mitigate exposure to these. Factors likely lo affect future finanual perfom?an County will conb'nue lo priorilise investment in growth and retention in order to provide Scouting lo even more young people in Devon. A new inrtialive h8s seen u5 estsblish a Glose working relationship wth the Region81 Growth and Communities Team which has targeted Groups requesb.ng assistsn¢e. Retenbon comes as a result of an excellent programme and as such County kwll strive to assist Groups and Districts by providing Central events for them to bring their young people and adult volunteers lo. The change in TSA membership system has led to a Team based approach lo S¢ouling. hen¢e County Teams now provide dedi¢ated pr(aramMe support. The County investrnenl in Scoutmoor was significant. but it is antIpated that as th8 event's reputation grows future ÉV8nts will become profitsble. The need lo invest in our members remains paramount and WÈ will ¢ontinue to subsidisè events where possible. Structure. govemance and management The charity is a trust established under its rules whid) are Common to all Scouts. The wunty's goveming do¢uments follow a conveyan dated 12 July 1947 upon the trusts of the Boy Scouts Association Trust Deed 1935, as amended on 10 October 2016 and advise the charity will follow the bye laws, policies, rules and organisation of The Scout Associab'on (charity number 306101) govemed by a Royal Charter details of which can be found in Rule 6.1 01 Ihe Scouting POR (Policy, organisation and Rules) {March 20241 www.scouis.org.uklporl In addition the charity adopted in 2020 resolutions relating to members of the committee, conduct of meetings and length of service. The Devon County Scout Counal's charity number is 301073 and scout asswation number is 114. The Trustees who served during the year and up lo the date of Signatu of the financial statements were.. Mr James Littlejohns {Resigned 24 December 20241 Mr Steven Donohue Mr Christopher sOaY Ms Emma Pacey Mr Rory Fitz-Gerald Mr John Jarvis MrAlexander Hammond Ms Jane Batchelor Mr Michael Hill Mr George AndwS Mr Keith Cleeve Mr Francis Gaffney Ms Nicola Spalding Mr Gary Osborne {Resigned 29 May 20251 {Resigned 7 September 20241 {Appointed 7 September 20241 {Appointed 7 Seplember 20241 {Appointed 7 September 20241 IAppoinled 7 September 20241 {Appointed 29 May 20251
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 R8cniitm8nt and appointm8nt of tmst68s The Trustees are appointed in accordan wilh the rx)licies. organisation and rules of the ScoutAssoaation (charity number 3061011. The Trustees. report was approved by the Board of Trustees. Signed on 04 en**r20 5 @09."47 Mr John Jarvis Trustèo Dale..
Lentells Limited Countersigned on 04 September 2025 @ 09:51
DEVON COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrastrlcted Restrleted funds funds 2025 2025 Totsl Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Not•s Income from: Donations and legaciès Chariiable activilies Other trading activities Investments 2.187 158,332 90,137 519 1.218 3.405 158,332 90.137 519 66,953 384,694 961 66,953 384,694 961 Total income 251,175 1,218 252.393 452,608 452,608 ExndIture on: Charitsble activities 332,191 8(M) 332.991 499,018 150 499,168 Total expenditure 332,191 800 332,991 499.018 150 499,168 Net incomellexpenditurel and movement in funds 181.0161 418 180.5981 146,4101 11501 146,5601 Reconciliation of funds.. Fund balances al 1 April 2024 168,857 6.158 175.015 215,267 6,308 221,575 Fund balances at 31 March 2025 87,841 6,576 94.417 168,857 6,158 175,015 The stalement of finanual activities includes all gains and losses recc4nised in the year. Al income and expenditure derive from continuing aclivities.
DEVON COUNTY SCOUT COUNCIL BALANCE SHEET ASAT31 MARCH2025 202S 2024 Notes Fixed assets Tangible assets 13 5,719 4,642 Current assets Debtors Cash at bank and in hand 14 7.302 89.580 29,682 200,393 .882 230,075 Cr•dltor$.' amounts falllng due wlthln ono year 15 18,184) 159,7021 Net current a55ets 88,698 170,373 Total assets less current liabilities 94,417 175,015 The funds of the charity Restricted income funds Unrestricted funds 18 6.576 87.841 6,158 168.857 94.417 175,015 The financial statements were approved by the Trustees on ......................... Signed on eptaxber20 s @ 09."47 Mr John J8rvis Trustè•
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollelès Charity infomiation Dèvon County Scout Council is a charity register8d with Ihè Charity Commission. The county's governing documents follow a conveyance dated 12 July 1947 upon the trusts of the Boy Scouts Assouation Trust Deed 1935, as amended on 10 October 2016 and advise the Charity will follow the bye laws, policies, rules and organisation of The Sllt Assooation l¢harity number 306101} govemed by a Royal Charter. The principal conts¢t address is shown on the legal and adminislrative infomiation page of these financial statements.. 1.1 Accounting convention The accoLJnts have been prepared in accordance with the charity's goveming document la Conveyan to follow the bye laws, poliaes, rules and organisation of Ihe Scout Association charity number 306101 govemed by a Royal Charter), Ihe Charities Acl 2011 and "Accounting and RepDrbng by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" las amended for accounting pericxls commenang from 1 January 20161. The charity is a Public Benefit Enlity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charilies applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The finanaal ststements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a tnje and fair view. This departure has involved following the Ststement of Recommended Practice for charities applying FRS 102 rather than the version of Ihe Ststement of Recommended Practice which is referred to in the Regulations bul which has Sin been withdrawn. The financi81 ststements 8re prep8red in steding. which is the functional cUncY of the Charity. Monetsry amounts in these finanual ststements are rounded to the nearest £. The financial statements have been prepare(J under the historical cosl convention. The principal accounting policies adopted are set out below. 1.2 Going concern Al the time of approving the financial statements. the Trustees have a reasonable expectation that the charity has adequate reSoUrS to continue in operational existen for the foreseeable future. Thus the Trustees continue to adopt the going conrn basis of accounting in preparing the financial stalemenls. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtheran of their charitsble objectives. Designated funds comprise funds which have been set aside at the discrets'on of the TrLJStees for specific purposes. The purposes and uses of the designated frjnds are set out in the notes to the financial statements. Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricted funds are set out in the notes to the finanual statements. Endowment funds are subject to spectfic Coliti0nS by donor5 that the capttal musl L)e maintsined by the charity. 1.4 Income Income is recognised when the charity is legally entiued lo it after any perf0mlan conditions have been met, the amounts can be measured reliably. and il is probable that income will be received.
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) Cash donations are recognised on reIpL Other donatsons a recognised once the charity has been notified of the donation, unless perf0mlan conditions require deferral of Ihe amounl. Income tax recoverable in relation to donab'ons received under Gift or deeds of covenant is recognised at the time of the donalion. Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution, the amount is known, and reIpt is expected. If Ihe amount is not known. the legacy is treated as a contingent asset. The Devon County Scout Council collects membership subscriptions. An element of the subscription is collected on behalf of Scout headquarters and Devon County Scout Council only act as agents and then pass this element lo headquarters. In accordance with the accounting requirements of the Scout Association the element passed to Scout headquarters 15 deducted in the income section of the statement of financial activities so th8t only the income generated by Devon County Scout Council is shown. Any income ceiVed in 8dvan¢e for membership subscriptions or county activities which re18te to the next or future 8¢¢ounling periods are tated as deferred in¢ome and included within ¢ditorS due within one year. This deferred income is released in Ihe relevanl accounting period within the slalement of fin8ncial 8Ctivilies and mat¢hed against the expenditure in the year in which is is due. 1.5 Expendlture Expenditure is recognised once there is a legal or constnjctive obligalion to make a payment to a third party, it is probable that settlement will be required and the amounl of the obligation can be measured reliably. Expenditure on charitable aclivities includes the costs of furtheran of Ihe provision of scouting in Devon and associated support costs. Subscription expenditure is the money collected and passed to Scout headquarters in acrdance with the rules of Scout Association. Irrecoverable VAT is charged a5 a ¢xJsl against the aclivity for which the expenditure was incurred. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subseouentty measured at $t or valuation, net of depreciation and any impairmenl losses. Depreaation is recognised so as to write off the cost or valualion of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings 25% redUng balan The gain or loss arising on the disposal of an asset is deterrnined as the drfference between the sale proceeds and the carrying value of the asset, ar is recognised in the ststement of financial activities. Fixed assets are only ¢apitali5ed when their cost exceeds £1.000. otherwise those expenses are included within the Statement of Financial Acthvibes as incutred. 1.7 Impairment of fixèd assets At each reporting end date, the charity reviews the carying amounts of its tangible assets to detemiine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimaled in order to deterniine the extent of the impaimienl loss Irf any).
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.8 Cash and cash equivalents Cash and cash equivalents irtclude cash in hand, deposits held at call with banks, other short-temi liquid investments with original maturities of Ihree months or less, and bank overdrafts. Bank overdrafts are shown within borrowngs in current liabilrties. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Finanual Instruments, and Section 12 'Olher Financial Instruments Issues. of FRS 102 to all of its fir)ancial instruments. Financial instruments are recognised in the chariWs balan sheet when the charity becomes party lo the contractual provisions of the instrument. Financial 85sets and liabilities are offset. wth the net amounts presented in the financial slalements, when there is a legally enforceable right to set off the rectyJnised arnounts and there is an intention lo setue on a nel basis or lo realise the asset and selue the liabilty simultsneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balans, are initially measured al transaction price including transath.on costs and are subsequently carried at arnorb"5ed cost using the effective interest method unless the arrangement constitLrte5 a financing transaction, where the transaction is measured al the present value of the future reip1S discounte(l al a matkel rale of interest. Financial assets classifiad as ¢1vable within one year are not amortised. Basic financial liabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction pri unless the arongement constitutes a finan¢ing transa¢tion. where the debt instrument is measured 8t the present value of the futu payments discounted al a market tate of inleresl. Financial liabilities Classified as payable within one year are not amortised. Debt instruments are subsequendy carried at amortised cost, using the effeciive interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not, they are presenled as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Dere¢ognition of fin•n¢ial liabilities Financial liabilities are derecognised when the tharity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitjement is recnISed in the period in which the employee's seNices are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed lo terminate the employment of an employee or to provide temiination benefils. 1.11 R¢tir¢m•nt nefitS Payments to defined contribution retirement benefil schemes are tharged as an expense as they fall due. 10-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltleal aecountlng ostlmatos and Judg•m•nts In the application of the charity's accounb.ng policies, the Trustee5 are required to make judgements, eslimales and assumpb.ons about the carrying amount of assets and liabilities th8t are not readily apparent from other sources. The estimates and 85soGiated assumptions are based on hisloriGal experien and other factors that are conSided to be levant. A¢tu81 results may drffer from these estimates. The eskn'mates and undedwng assumptions are reviewed on an ongoing basi5. Revisions lo accounting estimates are recognised in the period in whith the e5b.mate is remsed where the revision affects only that period. or in the period of the revision and luture riOdS where the revision afftrcls both current and future periods. Income from donations and legacies Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted nds funds 2024 2024 Total 202$ 2024 Donations and gifts 2.187 1,218 3,405 In¢¢me from Charitable activities Unr•strlctod funds 2025 Unrèstrlct8d funds 2024 County •vents Sale of goods Other income 157,523 809 66,521 432 158,332 66,953 Income from other trading activities Unrestricted Unrestricted funds fund5 2025 2024 Non-charitable trading a¢tivities Membership subscriptions and sponsorships Fundraising events 360,550 335,512 302,688 1253.5061 1270,4131 Other trading aclivities 90,137 384,694 11
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ineomo from Invostmènts Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 519 961 Expenditure on charitable activities Scoutrng 2025 Scouting 2024 Dire¢t ¢o$ts Staff costs Depreciation and impairment Distribution lo districts County a¢tivVties Adult training Jamboree Travel. accommodation & meals cOnferenS and courses Meetings Regional funds Small equipmenl and sundry items Chantable donations 24,928 1,907 3,606 189,337 1,571 3,720 29,350 1,468 3,563 24,992 1,547 1.896 90,807 734 296.438 17.824 2,268 2,280 524 34,390 40,743 70 300,263 473,700 Share of support and govemance costs (see note 8) Support 32,728 25,468 332,991 499,168 Analysis by fund Unrestricted funds Restricted funds 332,191 800 499,018 150 332,991 499,168 12-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocat to actlvltl•s 2025 2024 Postage and stationery Communications Insurances Accountancy- independent examination Bank Charges Advertising and promotion 1,692 10,089 6,547 3,669 282 10,449 1,166 11,389 2,597 3,225 50 7,041 32,728 25,468 Analysed between: Scouting 32,728 25,468 Not movement In funds 2025 2024 The nel movement in funds is slated after chargingl{creditingl= Fees payable for the independent examinalion of the charivs finanual stalemenis Depreciation of owned tangible fixed assets 1,907 1,547 10 Trustees The Devon Counly Scoul Council adminisirator Ms Jane Balchelor was appointed as a Trustee on 1 June 2023 so thal she could temporarily fulfill the role of Treasurer in the absen of any other nominations. She resigned as a truslee and treasurer on 29 May 2025 when a new individual was appointed. Her administrator employment costs continue to be shown in note 11 of these finanual statements as she has been the only paid employee for a number of years. No other Trustees lor any persons connected with them) received any remuneration during the year. Ten Trustees were reimbursed a total of £20,538 travelling and admin expenses relating to support costs and charitable activities12024- Ten Trustees were reimbursed £10,654 for travelling and admin expenses). 11 Employees The average monthly number of employees during the yearwas: 2025 Number 2024 Number Admin 13-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employees (Continued) Employment costs 2025 2024 Wages and salaries Other pension costs 24,499 429 24,992 24,928 24,992 Details about the contribution of unpaid volunteers can be found within the annual review referred to in the Trustees report under the heading "Achievements and perfomiance.. There were no employees whose annual remuneration was more than £60,000. 12 Taxation The charity is exempt from taxation on its activities tWAuse all its income is applied for charitable purposes. 13 Tangible fixed assets Fixlure$ and rittin95 Cost At 1 April 2024 Additions 10,362 2,984 Al 31 March 2025 13,346 Depreciation and impaimient Al 1 April 2024 Depreaation Charged in the year 5,720 1,907 Al 31 March 2025 7,627 Carrying amount Al 31 March 2025 5,719 At 31 March 2024 4,642 14 Dobtors 2025 2024 Amounts falling due within one year: Trade debtors Other debtors 7,302 6,288 23,394 7,302 29,682 14-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Cr•dltors: amounts falllng duè wlthln onè year 2025 2024 Notes Deferred income Trade creditors Aru¥1$ 16 80D 3,730 3,654 50,495 5,742 3,465 8,184 59,702 16 Deferred income 2025 2024 Other deferred income 800 50,495 Deferred income is induded in the financial staternenls as follows.. 2025 2024 Deferred in¢ome is induded within.. Current liabilities 800 50,495 Movements in th9 year Deferred income al 1 April 2024 Released from previous periods Resour5 deferred in the year 50,495 150,4951 800 377,848 1377,8481 50.495 Deferred income at 31 March 2025 800 50,495 County events IS¢oulmoorl deferreil £80012024.. £39.745) Membership fees deferred £Nil12024.. £10.7501 17 Retirement benefit schemes 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 429 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separalely from those of the charity in an independently administered fund. 15-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 R•strlct•d funds The restricted funds of the charty comprise the unexpended b8lances of donation5 and grants held on tru51 subject 10 5pectfic conditions by donors as lo how they may be used. Al 1 April 2024 Incoming resources Resources At 31 March expended 2025 Legacy- Handicapped S(x)ut fund DOE - (Duke of Edinburghl Leader support expenses Mercy Scouts Shooting equipment Legacy- Wortd Scout JaMree 1.(M)D 1,000 2.796 104 2.258 2,796 104 1,458 1,218 180DI 1,218 6,158 1,218 180DI 6,576 Previous year.. At 1 April 2023 Incoming resources Resources At 31 March expended 2024 Legacy- Handicapped Scoul fund DOE - IDuke of Edinburghl Leader support expenses Mercy Scouts Shooting equipment 1.(M)O 1,000 2.796 254 2.258 2,796 104 2,258 11501 6.308 11501 6,158 Restricted funds carried forward at 31 March 2025 con5i5t of.- Legacy- Handi¢apped Scout fund- to assist rnembers that have special needs. Duke of Edinburgh (DOE) leader supw>rt expenses - to assist wtth the expenses of leaders supporting the DOE expeditions. MeY S¢outs - to support the scout relief. development and adV(a¢Y organisation working with wmmunities in Uganda to overcome povety and injusti¢e. Shooting Equipment - National lottery community fijnd Suprting the purchase of sh¢x>ling equipment for scout activities. Legacy- Worfd Scout Jamboree- to assist with the expenses for the next Jamboree. 16-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Unrèstrletsd funds The unrestricted funds of the charity ¢x)mprise the unexpended balanS of donations and grants which are not subjed to specific condrtions by donors and grantors as lo how they may be used. These include designated funds whi¢h have been set aside out of unrestricted funds by the trustees for specffjic purposes. At 1 April 2024 Incoming resources Resources At 31 March expended 2025 International Events General funds 9.777 159.080 9,255 241,920 11,3001 1330,8911 17,732 70,109 168.857 251.175 1332,1911 87,841 Previous year.. Al 1 April 2023 Incoming resources Resources At 31 March expended 2024 International Events Torridge closure fund General funds 26.785 16.109 172.373 640 117,6481 116,1091 1465.2611 9,777 451.968 159.080 215.267 452.608 1499,0181 168,857 International Events.. relating to fees collected of £1 from each member based on the census each year from 2020 onwards which is carried forward for future use. The fund is available to applications from young people for support towards international events and those approved are charged against the fund. Torridge closure fund.. the closure of Torridge District resulted in £16.109 funds undistributed which were given lo North Devon District for acb"vities in the area. 20 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsl{liabililiesl 5.719 82.122 5,719 88,698 6,576 87.841 6,576 94,417 17-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Analysis of net assets between funds (Continued) Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl{liabilitiesl 4.642 164,215 4,642 170,373 6,158 168.857 6,158 175,015 21 Related party tran$a¢tion$ There were no disclosable related party transactions during the year12024- none). 18-